https://www.taxtmi.com/caselaws?id=783403 Penalty under Section 15-A(1)(c) of the U.P. Sales Tax Act requires an independent, evidence-based finding of suppression or concealment before it can be sustained. Where the penalty proceedings rested only on a survey by the Income Tax Department and no separate material or finding established the statutory ingredients, borrowed material and consequential reassessment findings were insufficient. The penalty was therefore unsustainable, the impugned order was set aside, and the revision succeeded in favour of the assessee. en-us Tue, 02 Dec 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783403 Penalty under Section 15-A(1)(c) of the U.P. Sales Tax Act requires an independent, evidence-based finding of suppression or concealment before it can be sustained. Where the penalty proceedings rested only on a survey by the Income Tax Department and no separate material or finding established the statutory ingredients, borrowed material and consequential reassessment findings were insufficient. The penalty was therefore unsustainable, the impugned order was set aside, and the revision succeeded in favour of the assessee. Case-Laws VAT / Sales Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783403